Court of Appeal draws distinction between claims for recovery of tax and restitution for tax paid out fraudulently

A Commentary from RPC was concerned with a case in which the English Court of Appeal considered the rule which provides that English courts do not have jurisdiction over actions for “the enforcement, either directly or indirectly, of a penal, revenue, or other public law of a foreign State”.  The Court decided that the Danish tax authority’s claim did not fall within this rule as it concerned the restitution of monies misappropriated by fraud rather than enforcement of tax.

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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